https://www.taxtmi.com/caselaws?id=276833 The Court upheld the jurisdiction of the Assistant Director under Section 14 of the Central Excises & Salt Act, 1944 to issue the summons for inquiry into alleged evasion of Central Excise duty by the petitioner company. It was determined that the Assistant Director had the authority to conduct inquiries and issue summons, dismissing the challenge raised by the petitioner regarding jurisdiction and harassment. The Court directed the petitioner to cooperate, granted access to documents, and instructed the completion of the inquiry within three months. The writ petition was disposed of accordingly. en-us Thu, 21 Mar 1991 00:00:00 +0530 Mon, 19 Nov 2018 11:44:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276833 The Court upheld the jurisdiction of the Assistant Director under Section 14 of the Central Excises & Salt Act, 1944 to issue the summons for inquiry into alleged evasion of Central Excise duty by the petitioner company. It was determined that the Assistant Director had the authority to conduct inquiries and issue summons, dismissing the challenge raised by the petitioner regarding jurisdiction and harassment. The Court directed the petitioner to cooperate, granted access to documents, and instructed the completion of the inquiry within three months. The writ petition was disposed of accordingly. Case-Laws Central Excise Thu, 21 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276833